Non-residents: time line and department for declaring gifts
You receive property (flat, house, land) located in France from a non-resident (donor)
You must contact a notary who will draw up the gift instrument and have it registered with the relevant land registry within one month of its signature date.
If your property is managed by the livre foncier land registration system (Alsace, etc.), registration will be in the location of the notary having drawn up the instrument.
You receive movable property located in France from a non-resident (donor)
You have one month as from the transfer date of the property to file two copies of declaration no. 2735 concerning gifts of securities or money (one copy will be returned to you after registration) and to pay the transfer duties to the Non-Residents Tax Collection Office.
Direction des Résidents à l’Etranger et des Services Généraux
Recette des Non-Résidents
10, rue du Centre
93465 Noisy-le-Grand Cedex
The office is open from 9am to 4pm, Tuesday to Friday.
Instruments recording gifts executed abroad
If the gift concerns immovable property located in France
These instruments must be registered and paid for at the tax department in the location of the property. In this case, the services of a notary must be used.
If the gift relates to property taxable in France under the provisions of Article 750 ter of the General Tax Code
These instruments must be presented within three months together with payment of duties to the Non-Residents Tax Collection Office or to the Menton tax department for persons residing in Monaco.
If the instrument is drafted in a foreign language, it must be accompanied by its French translation duly certified by a sworn translator.
Particular case: when the donor is resident of France, for instruments executed abroad recording gifts of property taxable under the provisions of Article 750 ter of the General Tax Code, the competent business tax department/registration division is that in the location of the donor's residence. The presentation deadline is three months.
Updated DINR ENR